FAC Explorer

Audit 28836

FY End
2022-06-30
Total Expended
$1.75M
Findings
4
Programs
9
Organization: Winchester School District (NH)
Year: 2022 Accepted: 2023-08-30
Auditor: Roberts & Greene PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28703 2022-001 - - AB
28704 2022-002 - - F
605145 2022-001 - - AB
605146 2022-002 - - F

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $843,252 Yes 2
84.010 Title I Grants to Local Educational Agencies $335,077 - 0
84.027 Special Education_grants to States $208,109 - 0
10.555 National School Lunch Program $195,585 - 0
10.553 School Breakfast Program $69,673 - 0
84.367 Improving Teacher Quality State Grants $37,112 - 0
10.582 Fresh Fruit and Vegetable Program $26,983 - 0
84.287 Twenty-First Century Community Learning Centers $19,581 - 0
84.358 Rural Education $16,408 - 0

Contacts

Name Title Type
UW7RA821AHJ5 Teresa Taylor Auditee
6032398061 Tim Greene Auditor
No contacts on file

Notes to SEFA

Title: Commodities Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Passthrough entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Included in the expenditures reported under the National School Lunch Program is the value of food commodities used that were received from the Department of Agriculture Surplus Distribution Program. The District recognized expenditures of noncash awards of $13,131 for such commodities in the year ended June 30, 2022.

Finding Details

Finding 2022-001
Criteria: Per federal regulation 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort records for employees who work, all or in part, under federal grants. Condition: The semi-annual certification provided by an employee was not complete and was signed prior to the end of the period worked, as listed on the document. Cause: The School District was not aware of the required detail. Effect: The School District was not in compliance with all of the components of the requirements. Recommendation: We recommend that the School District ensure that all required timesheets include the related employee data and clearly identify the time segregated between federal and non-federal funding. Certification statements should be properly signed and dated and accurately reflect the time period worked. Management?s Response: Management agrees with this finding.
Finding 2022-002
Criteria: Per federal regulation 2 CFR section 200.516(b)(1), the School District is required to develop and maintain procedures regarding equipment acquired with federal funds. Condition: The School District has not adopted written procedures regarding the inventory and safeguarding of equipment purchased with federal funds. Cause: The School District was unaware of the detailed procedures required with respect to the accountability of federally funded equipment. Effect: The School District is not in compliance with the equipment requirements. Recommendation: We recommend that the School District adopt procedures to maintain property records on federally acquired equipment consistent with the required components identified in 2 CFR section 200.516; the safeguarding of such equipment; and perform an inventory of such equipment no less than once every two years. Management?s Response: Management agrees with this finding.
Finding 2022-001
Criteria: Per federal regulation 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort records for employees who work, all or in part, under federal grants. Condition: The semi-annual certification provided by an employee was not complete and was signed prior to the end of the period worked, as listed on the document. Cause: The School District was not aware of the required detail. Effect: The School District was not in compliance with all of the components of the requirements. Recommendation: We recommend that the School District ensure that all required timesheets include the related employee data and clearly identify the time segregated between federal and non-federal funding. Certification statements should be properly signed and dated and accurately reflect the time period worked. Management?s Response: Management agrees with this finding.
Finding 2022-002
Criteria: Per federal regulation 2 CFR section 200.516(b)(1), the School District is required to develop and maintain procedures regarding equipment acquired with federal funds. Condition: The School District has not adopted written procedures regarding the inventory and safeguarding of equipment purchased with federal funds. Cause: The School District was unaware of the detailed procedures required with respect to the accountability of federally funded equipment. Effect: The School District is not in compliance with the equipment requirements. Recommendation: We recommend that the School District adopt procedures to maintain property records on federally acquired equipment consistent with the required components identified in 2 CFR section 200.516; the safeguarding of such equipment; and perform an inventory of such equipment no less than once every two years. Management?s Response: Management agrees with this finding.